Fla. Admin. Code R. 12D-13.029
Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are exempt from the advertisement and public sale provisions of Section 197.432 or 197.4725, F.S. The tax collector must strike off each deferred payment tax certificate to the county.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.262 FS. History–New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-92, 4-5-16.